Property Purchase Tax Calculator Pakistan 2026-27
Work out the advance tax you pay under Section 236K when you buy a property, and see how much more it costs if you are not on the Active Taxpayer List.
Your purchase details
The price written on the transfer deed.
The official notified value for the property. Leave it equal if you do not know it.
Higher value used (tax base)The higher of your declared price and the FBR / DC value. You cannot lower the tax by writing a smaller price on the deed.
Rs. 30,000,000
Your declared price and the FBR / DC value match, so that is the amount taxed.
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Buyer advance tax — Section 236KThe rule that makes the registry or society collect tax from the buyer when a property changes hands. It is collected before the transfer is recorded.
Filer · 2026-27Applied rate (2026-27)
Advance tax to be paid by the buyer
Rs. 375,000
Worked out on the higher of your declared price and the FBR / DC value.
If you were not on the Active Taxpayer List
How this was worked out
1.25%1.25% of Rs. 30,000,000. The rate is set by the band the value falls into, and applies to the whole amount — not just the part above the band.
Rates for the year you picked
Section 236K · 2026-27The table changes with the tax year, because property rates were rewritten by almost every Finance Act since 2022.
| Property value | Filer | Non-filer |
|---|---|---|
| Up to Rs. 50M | 1.25% | 10.5% |
| Rs. 50M – Rs. 100M | 1.25% | 14.5% |
| Above Rs. 100M | 1.25% | 18.5% |
This year has no late-filer tier — it only existed for 2024-25 and 2025-26.
The same deal across tax years
What this transaction would have cost under each year we cover, at the status you selected.
- 2026-271.25%Rs. 375,000
- 2025-261.5%Rs. 450,000
- 2024-253%Rs. 900,000
- 2023-243%Rs. 900,000
- 2022-232%Rs. 600,000
How the buyer’s tax is worked out
Take the higher of the two values on the table, then apply the Section 236K rate for your place on the Active Taxpayer List. There is no allowance to subtract first and, from 2026-27, no value bands for filers.
Section 236K
Worked example (2026-27)
A plot bought for PKR 30,000,000 where the FBR notified value is PKR 34,000,000. The higher figure is what is taxed, so the deed price is set aside.
- Declared price on the deed
- Rs. 30,000,000
- FBR / DC value
- Rs. 34,000,000
- Value taxed (the higher of the two)
- Rs. 34,000,000
- Filer rate for 2026-27
- 1.25%
- Advance tax the buyer pays
- Rs. 425,000
- Same plot, off the taxpayer list (10.5%)
- Rs. 3,570,000
Switch mode to calculate
Your tax as a buyer, and the two the seller pays
One property deal can trigger three separate taxes. Only the first of them is yours — the other two land on the person selling to you.
Section 236K — your tax
You, the buyer
The charge this page works out. The registrar or housing society collects it from you before the property is recorded in your name, and it counts towards your own income tax for the year.
Section 236C — the seller’s transfer tax
The seller pays
Taken from the other side of the same deal, at the same counter and on the same value. It does not come out of your pocket, although sellers often try to price it into what they ask.
Capital gains tax — the seller’s profit tax
The seller pays
Charged on the seller’s profit rather than on the price you agreed. A buyer never pays it; you only meet it yourself if you later sell the property on.
Frequently asked questions
The questions Pakistani buyers and sellers ask most about property tax, answered in plain language.
Is the advance tax under Section 236K adjustable?
Yes. Section 236K is advance tax, not a separate charge on the purchase. It is credited against the tax you owe for the year when you file your return, and if you have overpaid you can claim the difference back. For someone who never files, it simply becomes a sunk cost.
Do property value bands still apply to buyers in 2026-27?
Only to non-filers. The Finance Act 2026 replaced the buyer’s banded table with one flat 1.25% for anyone on the Active Taxpayer List, whatever the property is worth. The non-filer table sits in the Tenth Schedule rather than in that Division, and it was not amended, so non-filers still pay 10.5%, 14.5% or 18.5% depending on the value.
Does a buyer pay Section 236C as well?
No. Section 236C is the seller’s side of the same transfer and is collected from them, not from you. As a buyer your only advance tax at the counter is Section 236K. The two are taken at the same moment on the same value, which is why they get confused so often.
Which value is a buyer’s tax worked out on?
The higher of the price written on your transfer deed and the FBR notified value for that area, or the provincial DC rate where that is what applies. Agreeing a smaller figure on paper does not lower your Section 236K, because the official value sets the floor.
How much more does a non-filer pay to buy property?
Between eight and fifteen times as much. For 2026-27 a buyer on the Active Taxpayer List pays 1.25% of the taxed value whatever the property is worth, while a buyer who is not pays 10.5% up to PKR 50 million, 14.5% up to PKR 100 million and 18.5% above that. On a PKR 30 million plot that is PKR 375,000 against PKR 3,150,000.
When does a buyer pay Section 236K?
At the point of transfer. The registrar, housing society or other registering authority collects it before the property is recorded in your name, so it is settled as part of the transfer rather than billed to you later in the year.
This calculator gives an estimate, not tax or legal advice. Confirm your final tax with a qualified Pakistan tax professional.
More Pakistan tax calculators
Pick the calculator for your income or salary decision — each one uses current FBR rates.
Official sources
Every rate on this page comes from these official documents. Open them to check the figures yourself.
Finance Act 2026The enacted budget law for 2026-27. It sets Section 236C at 2.75% and Section 236K at 1.25% for filers, and removes the late-filer tier.Income Tax Ordinance 2001Divisions X and XVIII set the filer rates, and the Tenth Schedule sets the rates for people not on the Active Taxpayer List.FBR Withholding Tax Rate CardThe FBR’s own rate card for 2025-26, listing Section 236C and 236K by value band for filers, late filers and non-filers.
FBR IRIS PortalFile your yearly return and stay on the Active Taxpayer List.